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Practical Manual of Companies 2022.

Economic interest groupings

The development of the adjustments to be made in the boxes [00375] and [00376] «Grouping of economic interest (Chapter II of Title VII LIS ) » on page 13 of form 200, by the reporting entities that hold the economic rights inherent to the quality of resident partner in Spanish territory or non-resident, but with permanent establishment there, of a Spanish economic interest group or of a European economic interest group that apply the special tax regime for economic interest groups regulated in Chapter II of Title VII of the LIS, is found in Chapter 9 within the section dedicated to these entities.